(5)An income-tax authority acting under this section may—(a)place marks of identification on the books of account or other documents inspected by such authority and make or cause to be made extracts or copies therefrom or from any computer system;(b)record the statement of any person on oath which may be useful for, or relevant to, any proceeding under this Act;(c)impound after recording reasons for doing so, any books of account or other documents, or any computer system inspected by it, and retain it for a period—(i)up to fifteen days (exclusive of holidays); or(ii)exceeding fifteen days (exclusive of holidays) with the prior approval of the approving authority;(d)make an inventory of any asset or stock checked or verified by such income-tax authority.
